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Canadian Charity Law List

November 2017

FEATURED

Upcoming Blumbergs’ Events for 2018 - Bootcamp, T3010 and Receipting

Understanding legal compliance for registered charities is not easy but Blumbergs is offering 3 exciting new upcoming events in 2018 that will help.  We will have our Canadian Charity Law Bootcamp in April which provides a full day overview of charity law regulation.  Then in June we will have a half-day Fundamentals of the T3010 and Transparency for Canadian charities.  In September we will have the half-day Fundamentals of Receipting by Canadian charities.  Inaccurately completing the T3010 and improperly issuing receipts are the two most common compliance concerns for registered charities and these educational programs are designed to help charity directors, staff, and volunteers tackle these challenges.  You can find out more about these programs.  Space is limited and these programs are not offered regularly - so if you think they could be of assistance to your charity then sign up now. Learning about compliance requirements for charities through educational programs can save your charity lots of money on legal fees and avoid tremendous anxiety.    READ MORE


CRA Launches Charities Education Program

The CRA has recently announced the launch of a new program called the Charities Education Program.  The program is going to have CRA auditors visit charities but not in the normal audit capacity.   The CRA anticipates that about 500 of these visits will take place per year.  There are going to be some reservations about this new initiative.   If this is an educational program are CRA auditors the best people to do the program? Will charities be confused by this program and the difference between this program and the regular audit program?  Could the resources being used for this program rather be used for responding to written correspondence and charity applications sooner, because they are both taking about a year right now?  Time will tell how the program works out.     READ MORE


US changes to tax code could spell big problems for US charities

The US House and Senate are looking at major changes to the tax code that could have a significant impact on US donors and whether they receive any tax incentives for their donations.  Now, 1 in 3 US donors may get a tax incentive when they donate to charity; with the proposed changes, only 1 in 20 US donors will receive a tax incentive for their donations.  A number of US charity umbrella groups have been lobbying hard to prevent certain changes.  We will know shortly whether the charity sector will be blindsided or if last minute amendments will occur.  There are lots of lessons here for Canada. READ MORE


CHANGES TO ONTARIO LEGISLATION

Cutting Unnecessary Red Tape Act, 2017 (Bill 154) has passed and received Royal Assent

On November 1, 2017 the Cutting Unnecessary Red Tape Act, 2017 (Bill 154) passed. Bill 154 made changes to ONCA (which will probably only come into force years from now) and also made changes to the current Ontario Corporations Act.  As we noted earlier on our blog some of the changes to the Ontario Corporations Act will come into force immediately upon Royal Assent and others will be 60 days after Royal Assent.  The Ontario Government position has not changed in that the Government has said that it would provide at least 2 years’ notice before ONCA is proclaimed.  READ MORE


Ontario Changes Affecting Membership of Ontario Non-Profit Organizations under the OCA

The Ontario government has recently passed new legislation making certain changes to the Ontario Corporations Act (OCA).   The changes received Royal Assent.   One of the most important changes is with respect to membership. Now, the directors of Ontario corporations will no longer have to be members. This gives Ontario corporations much more flexibility to structure their membership in a way that is in the long-term best interests of the corporation. READ MORE


MISCELLANEOUS

Class action lawsuit for $800 million over Global Learning Group Inc. (GLGI) donation program

Apparently a class action lawsuit has been launched relating to the GLGI scheme.  In a press release the lawyers for the plaintiffs note "the commencement of a proposed $800 million class action lawsuit against Global Learning Group Inc. (GLGI), and other individuals and entities involved in the development, structuring, creation, promotion and operation of the Global Learning Gifting Initiative Charitable Donation Program (the Gift Program), a complex leveraged charitable donation tax scheme that operated from 2004 to 2014." READ MORE


CRA’s Draft Guidance Advancement of religion and charitable registration is released through ATIP

There are approximately 32,000 registered charities in Canada that are religious charities. They account for approximately 40% of all the registered charities in Canada.  It is important that Canadian registered charities are aware of CRA‘s views on what is religion, when activities of charities that are ostensibly religious are not in fact “advancing religion”, and when are such activities providing undue private benefit.  We just obtained a copy of CRA's draft Guidance Advancement of religion and charitable registration and it is important that charities and others interested in this topic are aware of the guidance. READ MORE


Blumbergs’ Snapshot of the Ontario Charity Sector 2015

The Blumbergs’ Snapshot of the Ontario Charity Sector 2015 has information on registered charities in Ontario from the 2015 T3010 dataset.   READ MORE


PAST PRESENTATIONS

AFP GTA Congress 2017

On November 20, 2017 Mark presented to the AFP GTA Congress 2017 a session "T3010 and Transparency in the Charitable Sector".

Mark recently presented for the Chartered Professional Accountants of Ontario (CPA Ontario) on two relevant charity programs namely Charity Fundraising and Receipting Rules - A Primer for Accountants and T3010 and Transparency in the Charitable Sector.  


UPCOMING PRESENTATIONS

Blumbergs' Canadian Charity Law Boot Camp

This one-day workshop on Monday April 16, 2018 will cover the differences between for-profits, non-profits and registered charities. It will focus on matters that are significant for any operating charity surrounding revenue generation rules, receipting, transparency, and protecting your charity against risks. Topical issues such as collaboration, foreign activities, political activities, the Canada Not-for-Profit Corporations Act (CNCA) and Ontario Non-Profit Corporations Act (ONCA) will be touched upon as well. Use code EB2018 when ordering to obtain the early bird special. READ MORE


Fundamentals of the T3010 and Transparency for Canadian charities

Join us on Friday June 1, 2018 for a half day program focusing on the fundamentals of the T3010. Every year Canadian registered charities must file the T3010 Registered Charity Information Return with the Charities Directorate of CRA. In November 2018 Canadian registered charities will be able to file the T3010 online which will make the process easier and quicker. If charities do not file the form, they can be revoked by CRA for non-filing. If the T3010 is not filed accurately it can be cause for suspension of a charity's receipting privileges. 

The T3010 is a complicated form dealing with legal, accounting and operational issues. This seminar will focus on the legal and operational issues and not the accounting issues. Understanding the T3010 is essential for those involved with finance and governance at charities, as well as researchers, grant writers, funders and fundraisers. Use code EBT2018 when ordering to obtain the early bird special. READ MORE


Fundamentals of Receipting by Canadian Charities

On Tuesday September 18, 2018 we will be holding a half-day program to cover the fundamentals of receipting. Properly issuing official donation receipts has been challenging for many registered charities.  According to the CRA, 89% of registered charities that are audited by CRA are not correctly issuing official donation receipts.  Issuing incorrect receipts can result in revocation or penalties. It is easier to do it right than fix problems later! Use code EBR2018 when ordering to obtain the early bird special.  READ MORE

Upcoming Blumbergs’ Events for 2018 - Bootcamp, T3010 and Receipting


Do you require legal advice with respect to Canadian or Ontario non-profits or charities?

Mark Blumberg

Mark Blumberg is a partner at the law firm of Blumberg Segal LLP in Toronto and works almost exclusively in the areas of non-profit and charity law.

mark@blumbergs.ca
416.361.1982